Parking Rights Transfer Within VAT Group Not Subject to VAT in Finland, 2025–2026

• The applicant built a parking facility and granted parking rights to its shareholder in exchange for a parking fee.
• This transaction was not considered VAT-taxable leasing of parking spaces under the Finnish VAT Act when both parties belonged to the same VAT group.
• The transfer of parking rights within the same VAT group was outside the scope of VAT.
• The advance ruling applies from 26.8.2025 to 31.12.2026.
• The decision is final.

Source: vero.fi

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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